Chapter 30 provides benchmarks for commercial banks. This subsector includes credit unions and community, regional, international, and national banks. The 26 respondents in this sample have annual revenues ranging from a minimum of about $50 million to about $175 billion. 

Chapter 27 provides benchmarks for the building materials subsector, a vital part of the broader process manufacturing sector. The respondents in this subsector typically include manufacturers of cement, concrete, aggregates, bricks, insulation, gypsum products, roofing materials, pipes, glass, and various other essential components used in construction. The 19 companies in our sample often span a wide range in annual revenue, from approximately $200 million to over $60 billion. 

Chapter 26 focuses on benchmarks for the paper and packaging subsector, encompassing various organization sizes. As a critical component of the broader process manufacturing sector, respondents in this subsector typically include pulp and paper mills, containerboard and corrugated packaging manufacturers, flexible packaging producers, specialty paper converters, and other companies involved in the production and distribution of paper-based and allied packaging materials. The 19 companies in our sample range in annual revenue from approximately $50 million to well over $15 billion, reflecting the diverse scale of operations within the industry.